https://www.taxtmi.com/caselaws?id=751548 CESTAT Mumbai set aside the Commissioner of Customs (Appeals) order regarding customs duty exemption for Open Cells classified under CTH 85.24. The Tribunal found the appellate authority failed to properly examine whether Open Cells qualify as Liquid Crystal Devices under Notification No.24/2005-Customs. The order was deemed non-speaking and contradictory, as similar goods received different treatment under different Bills of Entry without proper justification. The matter was remanded to the original authority for fresh de novo proceedings to determine exemption eligibility under the notification. en-us Mon, 15 Apr 2024 00:00:00 +0530 Thu, 18 Apr 2024 21:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751548 CESTAT Mumbai set aside the Commissioner of Customs (Appeals) order regarding customs duty exemption for Open Cells classified under CTH 85.24. The Tribunal found the appellate authority failed to properly examine whether Open Cells qualify as Liquid Crystal Devices under Notification No.24/2005-Customs. The order was deemed non-speaking and contradictory, as similar goods received different treatment under different Bills of Entry without proper justification. The matter was remanded to the original authority for fresh de novo proceedings to determine exemption eligibility under the notification. Case-Laws Customs Mon, 15 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751548